AAR : Fishing vessels parts classifiable under HSN 8902; No GST on warranty replacements

Kerala AAR holds that Marine propellers, Rudder set, Stern tube set, Propellers shaft, MS shaft for couplings used as part of fishing vessels, factory ships and other vessels for processing or preserving fishery products merit classification under HSN code 8902, taxable at 5% GST under Serial No. 252 of First Schedule; Holds that, “replacement of parts during warranty period is a free supply”, hence, no GST is payable on supply of parts under warranty being without consid...